Trade and Non-trade Logistic Integrated Reporting in Metaverse Government within Cyber Forensic Accounting

Abstract

Purpose: The governmental entities should conduct various responsibilities in the administrative aspect and trading sector. In the distribution process, those entities need quality information to decide. Furthermore, through a comprehensive blend of financial and non-financial data, integrated reporting aims to provide a clear, concise snapshot of how an organization creates value. This study aims to investigate the impact of cyber forensic accounting on the quality of metaverse integrated reporting in local government. Research design, data and methodology: The suggested model was empirically validated using partial least squares structural equation modeling with the support of SmartPLS 4.1.0.2 on a sample of public sector accountants. Results: Within the realm of cyber forensic accounting, the quality of metaverse integrated reporting was influenced the most by cyber anti-fraud policies and zero trust governance. The enhanced insights not only provide a strong basis for future investigations but also help policymakers and practitioners take advantage of opportunities to enhance and broaden metaverse integrated reporting quality for logistic trading or non-trading activities. Conclusions: Local governments could derive advantages from utilizing metaverse for their non-business perspective and trading affairs. The metaverse enables in-depth collaboration and co-creation, allowing citizens to collaborate with public service providers to enhance service quality.